(a) prepare, at such times as the Minister determines, a statement showing any variations in the pay, allowances and deductions from pay of officers under the control of the head and the reasons for those variations; and
(b) forward to the appropriate certifying officer as many copies of the statement as the Minister directs.
(2) A statement under this regulation shall be prepared in accordance with Form 13, 14 or 15 as directed by the Minister.
(3) A statement under this regulation shall not be prepared by an officer who prepares claims for salaries.